SB442 Alabama 2013 Session

Summary

Primary Sponsor

Quinton Ross

Democrat

Co-Sponsor

Arthur Orr

Session

Regular Session 2013

Title

Income tax, deductions, married persons filing seperate income tax returns, allows either spouse to file either itemized deduction or optional standard deduction, Sec. 40-18-15 am'd.

Summary

SB442 would let married couples who live apart for the entire year file separate Alabama tax returns and independently choose between the optional standard deduction and itemized deductions.

What This Bill Does

It changes the current rule that if one spouse filing separately claims the optional standard deduction, the other must also claim it. Under this bill, spouses who live apart the entire year can each choose either the standard deduction or itemized deductions, without regard to the other spouse's choice. The bill also outlines how the optional standard deduction is calculated by filing status and specifies the tax-year timing for these rules, effective for 2013 and later.

Who It Affects

• Married taxpayers filing separate Alabama returns who lived apart for the entire year: may independently choose between the optional standard deduction or itemized deductions; deductions claimed by one spouse cannot be paid or claimed by the other.
• Other married taxpayers (not living apart all year or filing jointly): remain subject to the current rule that if one spouse elects the optional standard deduction, the other must also elect it.

Key Provisions

• Amends Section 40-18-15 to modify the election rules for the optional standard deduction when married taxpayers file separate returns.
• If spouses live apart for the entire year, each spouse may independently claim either the optional standard deduction or itemized deductions (no requirement that both spouses choose the same option).
• Maintains the optional standard deduction framework with specific amounts by filing status (e.g., 20% of AGI or a dollar amount, with minimums/caps for joint, separate, head of household, and single filers), applicable to tax years beginning in 2013.
• Effective date: the act applies to tax returns filed for 2013 and subsequent tax years.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Income Tax